Applicable Large Employer definition

Applicable Large Employer means, with respect to a calendar year, an employer that employed an average of at least 50 full-time employees (including full-time equivalent employees) on business days during the preceding calendar year. In making the Applicable Large Employer determination, all persons/entities treated as a single employer under Code Section 414(b), (c), (m) or (o) are treated as one employer.
Sample 1Sample 2
Applicable Large Employer. ’ generally means, with respect to a calendar year, an employer that employed an average of at least 50 full-time employees on business days during the preceding cal- endar year.14 In addition, in determining whether an employer is an applicable large employer, members of the same controlled group, group under common control, and affiliated service group are treated as a single employer.15
Sample 1

Examples of Applicable Large Employer in a sentence

  • You may receive multiple Forms 1095-C if you had multiple employers during the year that were Applicable Large Employers (for example, you left employment with one Applicable Large Employer and began a new position of employment with another Applicable Large Employer).

  • The FTE number is also important for determining whether an employer is an Applicable Large Employer (ALE) and subject to the Employer Shared Responsibility Provisions (ESRP) under Section 4980H of the Internal Revenue Code.

  • Contact your Certified Insurance Agent with questions – visit www.CoveredCA.com, or call us at (855) 777-6782.* Please refer to page 3 for more information regarding Full-Time Equivalent (FTE) employees and how to arrive at this calculation.** If an employer is considered as an Applicable Large Employer (total of 50 or more FTE employees), the employer will need to offer dependent children coverage to their employees in order to avoid the Employer Shared Responsibility (ESR) penalties.

  • For purposes of determining whether an employer is an Applicable Large Employer that is subject to the ESRP, the calculation only involves the employment figures from the prior calendar year.

  • The Board of County Commissioners (County) is considered an Applicable Large Employer (ALE) under the provisions of the Affordable Care Act (ACA).

  • An Applicable Large Employer, generally, is an employer with 50 or more full-time employees (including full-time equivalent employees) in the previous year.

  • You are considered an Applicable Large Employer (ALE) under the Employer Shared Responsibility provision of the Affordable Care Act (ACT), and;2.

  • Contact your Certified Insurance Agent with questions – visit www.CoveredCA.com, or call us at (855) 777-6782.* Please refer to page 3 for more information regarding Full-Time Equivalent (FTE) employees and how to arrive at this calculation.** If an employer is considered as an Applicable Large Employer (total of 50 or more FTE employees), the employer will need to offer dependent children coverage to their employees in order to avoid the Employer Shared Responsibility (ESR) penalties.

  • For purposes of determining whether an employer is an Applicable Large Employer that is subject to the ESRP, the calculation only involves the employment figures from the prior calendar year.

  • For purposes of determining if an employer or group of employers is an Applicable Large Employer, all ALE Members under common control (an Aggregated ALE Group) are aggregated together.

Related to Applicable Large Employer

  • Large employer means, in connection with a group health plan or health insurance coverage with

  • Public employer means any officer, board, commission,

  • Participating public employer means a public employer as defined in ORS 238.005 that

  • Participating Employer means any trade or business (whether or not incorporated) which adopts this Plan with the consent of the Company identified in the Adoption Agreement.

  • Related Employer means the Employer and (a) any corporation that is a member of a controlled group of corporations as defined in Code Section 414(b) that includes the Employer and (b) any trade or business that is under common control as defined in Code Section 414(c) that includes the Employer.

  • Eligible employer means any municipality with a municipal

  • Public school employer means a public employer that is the board of a school district, intermediate school district, or public school academy; is the chief executive officer of a school district in which a school reform board is in place under part 5A of the revised school code, 1976 PA 451, MCL 380.371 to 380.376; or is the governing board of a joint endeavor or consortium consisting of any combination of school districts,

  • Affiliated Employer means any corporation which is a member of a controlled group of corporations (as defined in Code Section 414(b)) which includes the Employer; any trade or business (whether or not incorporated) which is under common control (as defined in Code Section 414(c)) with the Employer; any organization (whether or not incorporated) which is a member of an affiliated service group (as defined in Code Section 414(m)) which includes the Employer; and any other entity required to be aggregated with the Employer pursuant to Regulations under Code Section 414(o).

  • New Employer means, after a Change in Control, a Participant’s employer, or any direct or indirect parent or any direct or indirect majority-owned subsidiary of such employer.

  • School employer means a board of school directors, the

  • Small employer carrier means any carrier that offers health benefit plans covering eligible employees of one or more small employers in this state.

  • Employer/Owner means the DAKSHIN HARYANA BIJLI VITRAN NIGAM and the legal successors in title to the Employer/Owner but not (Except with the consent of the Contractor) any assignees of the Employer/Owner.

  • The Employer means the Municipality; and

  • Participating Retail Health Clinic means a Retail Health Clinic which has a written agreement with the Claim Administrator or another Blue Cross and/or Blue Shield Plan to provide services to you at the time services are rendered.

  • Client employer means an Employer that is involved in a Tri-Party Employment Relationship due to obtaining the services of a third-party entity.

  • Covered Employer means the City of Cambridge or a Beneficiary of Assistance.

  • Private employer means any person, company, corporation, labor organization or association which employs ten or more persons.

  • Non-Participating Retail Health Clinic means a Retail Health Clinic which does not have a written agreement with the Claim Administrator or another Blue Cross and/or Blue Shield Plan to provide services to you at the time services are rendered.

  • Plan Sponsor has the meaning assigned to the term “plan sponsor” in Section 3(16)(B) of ERISA.

  • Living Wage Employee means any and all employees of the Contractor and all Subcontractors of the Contractor that perform any part of the Work on a property owned by or leased to the City, including all streets, sidewalks and other public rights of way, for at least one consecutive hour, but excluding Students, volunteers and employees of Social Enterprises;

  • Employer as defined in Section 3(5) of ERISA.

  • Regular Part-Time Employee means an employee who is appointed to a regularly scheduled position but works less than full-time. A regular part-time employee is entitled to all benefits outlined in the agreement on a pro rata basis, except where otherwise specified.

  • Participating employee means an employee whose election to participate in a Plan has been approved by the employer.

  • Multiple employer welfare arrangement means a “multiple employer welfare arrangement” within the meaning of Section 3(40) of ERISA.

  • Medical benefit plan means a plan established and maintained by a carrier, a voluntary employees' beneficiary association described in section 501(c)(9) of the internal revenue code of 1986, 26 USC 501, or by 1 or more public employers, that provides for the payment of medical benefits, including, but not limited to, hospital and physician services, prescription drugs, and related benefits, for public employees or elected public officials. Medical benefit plan does not include benefits provided to individuals retired from a public employer or a public employer's contributions to a fund used for the sole purpose of funding health care benefits that are available to a public employee or an elected public official only upon retirement or separation from service.

  • School-Sponsored Activity means any activity sponsored, recognized or authorized by the Board and includes activities conducted on or off school property.